https://www.taxtmi.com/circulars?id=71942 Input tax credit on demo vehicles purchased by authorised dealers under the dealer-agency model is not blocked under section 17(5)(a) of the Uttar Pradesh Goods and Services Tax Act, 2017. The earlier clarification denying credit where dealers merely provided marketing or facilitation services and did not sell vehicles on their own account is withdrawn. The restriction applies to passenger motor vehicles with an approved seating capacity of not more than 13 persons, including the driver, subject to exceptions for taxable further supply, passenger transportation and driving training. en-us Fri, 30 Oct 2026 00:00:00 +0530 Fri, 06 Nov 2026 18:10:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71942 Input tax credit on demo vehicles purchased by authorised dealers under the dealer-agency model is not blocked under section 17(5)(a) of the Uttar Pradesh Goods and Services Tax Act, 2017. The earlier clarification denying credit where dealers merely provided marketing or facilitation services and did not sell vehicles on their own account is withdrawn. The restriction applies to passenger motor vehicles with an approved seating capacity of not more than 13 persons, including the driver, subject to exceptions for taxable further supply, passenger transportation and driving training. Circulars GST - States Fri, 30 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71942